Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
SSI exemption - use of brand name of others - , the appellant did not disclose the relevant facts in respect of the clearances of goods affixed with brand name "5 CEES" and "KILLER" without payment of duty - extended period under proviso to Section 11A(1) has been correctly invoked - AT
SSI exemption - use of brand name of others - , the appellant did not disclose the relevant facts in respect of the clearances of goods affixed with brand name "5 CEES" and "KILLER" without payment of duty - extended period under proviso to Section 11A(1) has been correctly invoked - AT
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